Slides
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HNFHC 2Q 2026 Analyst Meeting (Bloomberg: 2880 TT) 2026/08/27 Finance Dept.
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This document is provided by Hua Nan Financial Holdings Co. Ltd. (“HNFHC”). The information contained in this document is not audited or reviewed by any accountant or any independent expert. HNFHC makes no warranties or representations expressly or impliedly as to the fairness, accuracy, completeness or correctness of such information or opinions. The document is provided as of the date herein and will not be updated to reflect any change hereafter. No responsibility is accepted by HNFHC, its affiliates and their representatives, no matter for their negligence or any other reason, for any loss or damages arising from the use of this document or the information contained herein or anything related to this document. This document may contain forward-looking statements, including but not limited to all statements that address activities, events or developments that HNFHC expects or anticipates to occur in the future, which is based on the projects of HNFHC toward the future, and various factors and uncertainness beyond HNFHC’s control. Therefore, the actual results may differ materially from those contained in the forward-looking statements. This document do not constitute a public offer under any applicable legislation or an offer to sell or solicitation of an offer to buy any securities or financial instruments. This document may not be directly or indirectly reproduced, redistributed or forwarded to any other person and may not be published in whole or in part for any purpose. Disclaimer 2
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Agenda Operating Results – HNFHC……..….........P .7 Operating Results – Subsidiaries………P.10 Asset Quality…………………….........…..P .21 2H2026 Outlook…...................................P.24 1H2026 Highlights…….…….....................P.4 3 Sustainable Development......................P.26
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1H2026 Highlights 4
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1H26 Financial Highlights • HNFHC: Preliminary net income after tax of NT$17.364bn, YoY+58.0%, hitting record highs for the same period alongside subsidiaries-HNCB, HNSC, SCIC and HNVC. EPS NT$1.25, annualized ROE 14.53%, annualized ROA 0.78%. • HNCB: NII YoY+10.4%, NFI YoY+26.0%, treasury income YoY+29.1%; preliminary net income after tax of NT$13.259bn, YoY+17.8%, EPS NT$1.25. • HNSC: Consolidated preliminary net income after tax of NT$3.234bn, YoY+412.5%, EPS NT$4.94, leading state-owned brokerages. • SCIC: Preliminary net income after tax of NT$1.099bn, YoY+1,224.1%, EPS NT$5.49. Profitability Accelerating to Record Highs, Group Profit Structure Optimizing • HNCB maintained benign asset quality in the long term with NPL ratio 0.13% and coverage ratio 931.84% as of end-June 2026. Asset Quality Maintained Benign • HNFHC CAR: (2026/6) 124.48% • HNCB CAR: (2026/6) 14.39%, Tier 1 ratio: 12.57%; CET 1 ratio: 10.60% • HNFHC’s issuer credit ratings affirmed by: • TRC:(2026/6) Long-term: twAA-; short-term: twA-1+; outlook: stable • HNCB’s issuer credit rating affirmed by: • TRC:(2026/6) Long-term: twAA+; short-term: twA-1+; outlook: stable • Moody’s:(2026/4) Long-term: A2; short-term: P-1; outlook: positve • S&P:(2026/6) Long-term: A; short-term: A-1; outlook: stable Stable and Adequate Capital Structure 5Note：1.Figures for 2Q26 and 1H26 were preliminary under IFRS. The others were audited or reviewed under IFRS. 2.Implemented IFRS 17 since year 2026, 1H25 figures for HNFHC and SCIC have been adjusted retrospectively.
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1H26 Business Highlights • HNCB: Total assets NT$4.38tn (YoY+7.8%), book value NT$252.4bn (YoY+7.3%) • SME loan market share 6.89% (#4); Balance guaranteed by TSMEG NT$195bn (#3) • Bond underwriting volume surpassed NT$10bn, ranking #1 among state-owned banks. • High-asset Customers business clients close to 3,000, AUM exceeding NT$250bn, business continues to thrive. • The 1st nationwide to introduce the “Financial Fast-ID” digital identity verification mechanism for account opening. • Cumulative deployed RPAs exceeded 100, with the Robot Factory generating labor efficiency benefits of nearly NT$140mn. • HNSC: Underwriting business revenue YoY+1,380%, proprietary investment profit YoY+903%, brokerage pre-tax profit YoY+179%, sub-brokerage transaction volume YoY+145%. • SCIC: Commercial fire insurance YoY+5%, engineering insurance YoY+11%, written premiums reached NT$8.392bn, setting a historical high for the same period. Core Business Momentum Fired Across All Fronts • HNCB: 2026 “Best Service Quality Improvement As Export Factor” ~ FCI (Factors Chain Intl.) • HNCB: Awarded “Outstanding Award for Excellence in Promoting Special Projects” for 6 times and “Outstanding Award for Excellent Performance” for 9 consecutive years ~ Overseas Credit Guarantee Fund • HNCB: Selected in top 25% of banks in the “3rd Sustainable Finance Evaluation”~ FSC • SCIC: 2025 TCFD Report awarded top rating “Level 5+: Excellence” certification ~ BSIHNIT: Awarded “TWSIA Taiwan Sustainable Investment Award” for 6 consecutive sessions ~ TAISE Awards & Achievements in 2Q26 6
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Operating Results – HNFHC 7
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8 (NT$ mn or NT$ dollor) 1Q2026 2Q2026 QoQ 1H2025 1H2026 YoY Net profit 7,663 9,701 26.6% 10,988 17,364 58.0% Total assets 4,445,991 4,546,730 2.3% 4,184,398 4,546,730 8.7% Book value 243,508 241,732 -0.7% 216,073 241,732 11.9% EPS 0.55 0.70 27.3% 0.80 1.25 56.3% Book value per share 17.50 17.37 -0.7% 15.53 17.37 11.8% Capital stock 139,170 139,170 - 139,170 139,170 - Annualized ROA (%) 0.68 0.78 0.10 0.52 0.78 0.26 Annualized ROE (%) 12.76 14.53 1.77 10.07 14.53 4.46 CA R (%) 129.16 124.48 (4.68) 127.12 124.48 (2.64) Double Leverage Ratio(%) 118.80 116.33 (2.47) 120.45 116.33 (4.12) HNFHC: Net Profit Surged 58.0% YoY in 1H26 Note：1.Figures for 2Q26 and 1H26 were preliminary under IFRS. The others were audited or reviewed under IFRS. 2.Implemented IFRS 17 since year 2026, 1H25 figures for HNFHC and SCIC have been adjusted retrospectively. 3.The effect of issuance of bonus shares has been considered.
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HNFHC: Net Profits of Major Subsidiaries 9 (NT $mn) 1Q2026 Net Profit 2Q2026 Net Profit QoQ 1H2025 Net Profit 1H2026 Net Profit YoY HNCB 6,144 7,115 15.8% 11,254 13,259 17.8% HNSC 1,130 2,104 86.2% 631 3,234 412.5% SCIC 506 593 17.2% 83 1,099 1224.1% HNIT 1 8 700.0% (52) 9 - HNVC 189 198 4.8% 8 387 4737.5% HNA MC 54 67 24.1% (47) 121 - Total 8,024 10,085 25.7% 11,877 18,109 52.5% HNCB 73% HNSC 18% SCIC 6% HNVC 2% HNAMC 1% 1H26 Profit contribution HNCB HNSC SCIC HNIT HNVC HNAMC 10,988 11,254 631 83 (52) 8 (47) 17,364 13,259 3,234 1,099 9 387 121 HNFHCHNCB HNSC SCIC HNIT HNVCHNAMC Net Profits 1H25 1H26 (NT$mn) Note：1.Figures for 2Q26 and 1H26 were preliminary under IFRS. The others were audited or reviewed under IFRS. 2.Implemented IFRS 17 since year 2026, 1H25 figures for HNFHC and SCIC have been adjusted retrospectively.
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10 Operating Results – Subsidiaries
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Net Profit (after tax) Market Share EPS Returns 9.77% 9.46% 11.24% 0.58% 0.55% 0.66% 2025 1H25 1H26 Annualized ROE (after tax) Annualized ROA (after tax) 2.27 1.06 1.25 2025 1H25 1H26 (NT$) 11 24,152 11,254 13,259 2025 1H25 1H26 (NT$mn) 5.76% 5.84% 5.65% 5.22% 5.33% 5.14% 2025 1H25 1H26 NTD Deposits Loans HNCB: Operating Results Note：1.Figures for 2Q26 and 1H26 were preliminary under IFRS. The others were audited or reviewed under IFRS. 2.The effect of issuance of bonus shares has been considered.
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HNCB: Core Profit Pillars Presented Double-digit Growth Revenue composition of Hua Nan Bank 12 (NT$mn) 14,384 7,197 5,528 293 27,402 15,874 9,068 7,134 417 32,493 Net interest income Net fee income Treasury income Others Net revenue (NT$mn) 1H25 1H26 18.6%10.4% 26.0% 29.1% 42.3% 14,384 15,874 7,197 9,068 5,528 7,134 293 417 1H25 1H26 NII NFI Treasury income Others 27,402 32,493 1% 20% 26% 53% 1% 22% 28% 49% Note：Figures for 2Q26 and 1H26 were preliminary under IFRS. The others were audited or reviewed under IFRS.
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HNCB: NFI and Wealth Management Income Sources of net fee income Net WM fee income 5,561 7,342 381 370 924 1,082 146 188 185 86 1H25 1H26 WM FX Loans Credit card Others 7,197 9,068 5% 77% 2% 4% 81% 13% 12% 3% 1% (NT$mn) 13 YoY +26.0% YoY +32.0% 1,095 2,022 3,810 4,180 315 424 118 102 115 339 108 275 1H25 1H26 Others Foreign bonds Property trust Custodian and certificate Bancassurance Mutual funds 2% 2% 6% 68% 20% 1% 5% 6% 57% 27% YoY +154.6% YoY -13.6% YoY +34.6% YoY +9.7% YoY +84.7% 5,561 7,342 2% 4% YoY +194.8% 2% (NT$mn) Note：Foreign bonds included offshore structured products.
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HNCB: Moderate Lending Momentum Loan composition Loans by type 1,152.3 1,233.8 947.4 967.7 275.3 368.8 1H25 1H26 Corporate loans Consumer Loans FC loans 2,375.0 2,570.3 12% 40% 48% 14% 38% 48% (NT$bn) YoY +8.2% 14 105.1 113.7 287.5 341.1 759.7 779.0 756.2 766.2 191.2 201.5 275.3 368.8 1H25 1H26 FC loans Other consumer Mortgage SME & others Large Corp. Government YOY +34.0% YOY +5.4% YOY +1.3% YOY +2.5% YOY +18.6% YOY +8.2% 2,570.3 2,375.0 12% 8% 32% 32% 12% 4% 14% 8% 30% 30% 13% 5% (NT$bn) Note：If FC loans in 1H26 denominated in US dollars, the YoY would increase by 22.3%.
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HNCB: Deposit and LDR Deposit composition Loan-to-deposit ratio(LDR) 15 1,652.9 1,756.5 968.4 980.8 640.6 830.4 1H25 1H26 NTD demand deposit NTD time deposit FC deposit 3,261.9 3,567.7 19% 30% 51% 23% 28% 49% (NT$bn) YoY +9.4% 73.37% 72.84% 72.57% 70.53% 70.98% 42.81% 42.63% 42.10% 42.12% 43.02% 81.89% 81.12% 81.03% 78.56% 79.06% 1H25 9M25 FY25 3M26 1H26 Overall LDR FC LDR NTD LDR Note：If FC deposit in 1H26 denominated in US dollars, the YoY would increase by 18.3%.
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HNCB: Spreads and NIM 16 1.37% 1.38% 1.38% 1.37% 1.38% 1.37% 2.53% 2.67% 2.64% 2.51% 2.40% 2.44% 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26 NTD spread FC spread FC spread YoY -23bps QoQ +4bps NTD spread YoY -1bp QoQ -1bp Overall spread YoY +2bps QoQ +2bps NIM YoY +2bps QoQ +1bp 1.32% 1.37% 1.37% 1.34% 1.37% 1.39% 0.77% 0.81% 0.77% 0.81% 0.82% 0.83% 1Q25 2Q25 3Q25 4Q25 1Q26 2Q26 Overall spread NIM Note：Spread and NIM were based on quarterly average.
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HNCB: Cost-to-Income Ratio Operating expense Cost-to-income ratio 8,984 9,487 841 841 4,338 4,718 1H25 1H26 Other general admin expenses Depreciation and amortization Employee Benefits 14,163 15,046 +8.8% - +5.6% (NT$mn) 17 YoY +6.2% 27,402 32,493 14,163 15,046 1H25 1H26 Net revenue Operating expense 51.7% 46.3% +6.2% +18.6% (NT$mn) YoY -5.4 percentage point Note：Figures for 2Q26 and 1H26 were preliminary under IFRS. The others were audited or reviewed under IFRS.
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Net profit (after tax) EPS HNSC: Operating Results Returns Market share 18 2,064 631 3,234 2025 1H25 1H26 (NT$mn) 3.15 0.96 4.94 2025 1H25 1H26 (NT$) 13.68% 8.91% 38.10% 2.18% 1.46% 5.54% 2025 1H25 1H26 Annualized ROE (after tax) Annualized ROA (after tax) 2.70% 2.69% 2.55% 5.30% 5.24% 4.96% 2025 1H25 1H26 Brokerage Lending balance Note：Figures for 2Q26 and 1H26 were preliminary under IFRS. The others were audited or reviewed under IFRS.
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HNSC: Operating Results 19 Revenue contribution Underwriting performance 10 67 3,346 12,288 9,451 7,825 1H25 1H26 Lead IPO Lead SPO Co-lead IPO&SPO 20,180 12,807 (NT$mn) Brokerage 74% Underwriting 11% Proprietary 6% Bond 5% Derivative and others 4% 1H26 Total revenue 7,265mn
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SCIC: Operating Results Business metrics Net combined ratio Market share Returns 20 14,892 8,297 8,392 2025 1H25 1H26 Written premium revenue(NT$mn) 5.21% 5.45% 5.19% 2025 1H25 1H26 Written premium market share 20.16% 1.85% 22.67% 6.08% 0.61% 7.39% 2025 1H25 1H26 Annualized ROE (after tax) Annualized ROA (after tax) 84.67% 90.48% 87.46% 2025 1H25 1H26 Net combined ratio Note：1.Figures for FY25 were audited under IFRS 4. 2.Implemented IFRS 17 since year 2026, figures for 1H25 have been adjusted retrospectively.
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21 Asset Quality
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HNCB: Asset Quality NPL Coverage ratio YoY -486mn NPL ratio 0.16% 0.15% 0.16% 0.15% 0.13% 2Q25 3Q25 4Q25 1Q26 2Q26 HNCB Provision 3,794 3,611 3,781 3,640 3,308 2Q25 3Q25 4Q25 1Q26 2Q26 22 784.84% 835.51% 813.18% 839.25% 931.84% 2Q25 3Q25 4Q25 1Q26 2Q26 HNCB (NT$mn) 1H25 1H26 YoY Provision 1,704 2,558 +50.1% Write-off 2,082 2,164 +3.9% Recovery 2,311 1,065 -53.9% Reserve 29,779 30,825 +3.5% (NT$mn)
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HNCB: NPL Composition Large Corp NPL ratio Credit cost ratio (annualized) SME NPL ratio Mortgage NPL ratio 23 - - - - - 0.00% 0.00% 0.00% 0.00% 0.00% 0.0% 0.2% 0.4% 0.6% 0.8% 1.0% - 500 1,000 1,500 2,000 2Q25 3Q25 4Q25 1Q26 2Q26 NPL NPL ratio(NT$mn) 2,028 1,825 1,972 2,011 1,789 0.27% 0.24% 0.26% 0.27% 0.23% 0.0% 0.5% 1.0% 1.5% 2.0% - 1,000 2,000 3,000 4,000 2Q25 3Q25 4Q25 1Q26 2Q26 NPL NPL ratio(NT$mn) 560 483 476 604 573 0.07% 0.06% 0.06% 0.08% 0.07% 0.0% 0.5% 1.0% 1.5% 2.0% - 200 400 600 800 1,000 2Q25 3Q25 4Q25 1Q26 2Q26 NPL NPL ratio(NT$mn) 0.14% 0.18% 0.19% 0.18% 0.20% 6M25 9M25 FY25 3M26 6M26 Credit cost ratio=Provision/Average loan outstanding
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24 2H2026 Outlook
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• Optimize deposit and loan composition, explore new SME clients, focus on high-contribution segments, and seize potential opportunities in emerging industries. • Actively participate in overseas local syndicated loan business, diversify industry risks, and continue to select cases with better credit and risk constrained. • Deepen integration of corporate and personal banking operations, expand the payroll transfers customer base, and boost scale and customer loyalty with digital empowerment and product integration. • Oriented from customer demand, differentiate customer management, deepen high-asset customer business, and diversify products and services to strengthen fee income momentum. • Enhance digital channels user experience, target younger demographics, focus on tiered profit empowerment, and elevate digital operations efficiency. HNCB • Promote "Bank + Securities" one-stop services, execute strategy of recruiting sophisticated talents and introducing high-valued customers to expand economies of scale momentum. • Continue to optimize trading systems and “Hua Nan eDay-Trading” APP to build a low-cost and high-efficiency operational model. • Deepen engagement with high-asset and professional investor segments, develop exclusive investment solutions, link the “Hua Nan eDay-Trading” APP and "dual currency one-click multi- account" service to promote diversified products and increase NFI. HNSC • Consolidate renewals in existing channels, expand engineering and commercial fire insurance actively, promote high-sum-insured and high-quality business to boost overall performance. • Optimize user experience on the official website "Financial-Friendly Service Zone", promote insurance policy digitalization, and practice financial inclusion and corporate sustainability. SCIC 25 2H26 Outlook
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26 Sustainable Development
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27 A Activeness E Efficiency H Honesty R Responsibility T Teamwork AA MSCI ESG rating 25.27 Sustainalytics ESG risk rating B CDP rating Selected as a constituent stock in multiple ESG Indexes TIP Taiwan Sustainable Index TWSE Corporate Governance 100 Index TWSE Taiwan HC 100 Index TWSE RA 99 Index Selected for the S&P Global Sustainability Yearbook HNFHC passed the SBT review in March 2026, and selected as a constituent stock in multiple international Indexes. TCSA Sustainability Report Platinum Award HNFHC’s Core Value – H.E.A.R.T
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Sustainability Milestones & Key Achievements 28 14 EP approval projects NT$342MN Scams intercepted successfully in 2025 Upgrade Sustainability Committee to a functional committee under the Board of Directors. 2025 2020 2021 2024 2026 Sustainability Milestones 6MN kWh Green power purchased 11 Sites completed solar power installations 2026 Social Co-prosperity and Fair Customer Treatment -HNCB & HNSC ranked the top 25% in the “2025 Fair Hospitality Assessment. -Awarded "Sports Activist Award“ for 14 years. -Completed Group’s financial carbon emission verification and obtained certificate.Established CSO, served by FHC EVP , overseeing ESG affairs. ※ Please visit HNFHC’s official website-the Sustainability section (https://esg.hnfhc.com.tw/WebPortalESG/) for more information. Issued NT$1,000 MN green bonds and implement TCFD framework. Signed the EP and established an environmental risk credit mechanism. Signed a pledge to adopt the SBTi and planed a net-zero path. Passed the SBT review in March.
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Q & A 29
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30 Appendix
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31 HNFHC Condensed Consolidated Income Statements Expressed In Millions of New Taiwan Dollars, Except Earnings Per Share IFRS 4 IFRS 4 IFRS 17 IFRS 17 IFRS 17 IFRS 17 2024 2025 Change 2026Q1 2026Q2 Change 6M2025 6M2026 Change (%) (%) (%) Interest Income 100,823 95,880 -4.90% 24,065 25,106 4.33% 47,862 49,171 2.73% Interest Expense (74,595) (66,626) -10.68% (16,220) (16,921) 4.32% (33,536) (33,141) -1.18% Interest Income, Net 26,228 29,254 11.54% 7,845 8,185 4.33% 14,326 16,030 11.89% Service fee and commission income, net 15,146 17,356 14.59% 6,279 7,225 15.07% 8,913 13,504 51.51% Income from insurance premiums, net 4,701 5,462 16.19% - - - - - - Insurance service result - - - 512 432 -15.63% 721 944 30.93% Insurance finance income or expense - - - (23) (15) -34.78% (63) (38) -39.68% Finance income or expenses from reinsurance contracts held - - - 14 10 -28.57% 40 24 -40.00% Gains(losses) on financial assets and liabilities at fair value through profit or loss 37,380 1,828 -95.11% 8,545 2,970 -65.24% (27,571) 11,515 - Gains on investment properties 692 583 -15.75% 216 266 23.15% 266 482 81.20% Realized gains(losses) from sale of fair value through other comprehensive income financial assets 2,125 2,721 28.05% 283 819 189.40% 684 1,102 61.11% Gains(losses) on derecognition of financial assets at amortized cost (16) (95) -493.75% - 38 - (96) 38 - Foreign exchange gains, net (20,091) 11,920 - (5,065) 1,918 - 32,523 (3,147) - Impairment loss (2) 1 - (3) 15 - 7 12 71.43% Share of the profit or loss of associates and joint ventures 19 15 21.05% 3 4 33.33% 3 7 133.33% Realized gains(losses) of financial assets for overlay approach (200) 338 - - - - - - - Other non-interest income(losses) 797 109 -86.32% 121 134 10.74% 151 255 68.87% Net Income Excluding Interest Income 40,551 40,238 -0.77% 10,882 13,816 26.96% 15,578 24,698 58.54% Net Revenues 66,779 69,492 4.06% 18,727 22,001 17.48% 29,904 40,728 36.20% Bad-debt expenses (3,656) (979) -73.22% (533) (989) 85.55% 548 (1,522) - Provisions for the insurance reserve (536) (654) 22.01% - - - - - - Insurance other operating costs - - - 20 30 50.00% (76) 50 - Operating Expenses (33,431) (35,233) 5.39% (8,886) (9,583) 7.84% (16,324) (18,469) 13.14% Employee Benefits (20,582) (21,989) 6.84% (5,716) (6,126) 7.17% (10,430) (11,842) 13.54% Depreciation and amortization (2,118) (2,159) 1.94% (502) (528) 5.18% (1,009) (1,030) 2.08% Other general and administrative expenses (10,731) (11,085) 3.30% (2,668) (2,929) 9.78% (4,885) (5,597) 14.58% Consolidated income before income tax from continuing operations 29,156 32,626 11.90% 9,328 11,459 22.85% 14,052 20,787 47.93% Income Tax Expense (6,023) (6,202) 2.97% (1,665) (1,758) 5.59% (3,064) (3,423) 11.72% Consolidated net income 23,133 26,424 14.23% 7,663 9,701 26.60% 10,988 17,364 58.03% Basic earnings per share 1.66 1.90 14.46% 0.55 0.70 27.27% 0.80 1.25 56.25% Other comprehensive income 5,774 6,807 17.89% (569) 7,311 - 1,005 6,742 570.85% Othe comprehensive income for the period, net of income tax 28,907 33,231 14.96% 7,094 17,012 139.81% 11,993 24,106 101.00% Attributable to： Owner of the Company 23,133 26,424 14.23% 7,663 9,701 26.60% 10,988 17,364 58.03% Non-controlling interests - - - - - - - - - (Audited) (Audited) (Reviewed) (Preliminary) (Preliminary) (Preliminary) Note 1：The effect of issuance of bonus shares has been considered. Note 2：Implemented IFRS 17 since year 2026, 6M25 figures for HNFHC and SCIC have been adjusted retrospectively Year (IFRSs) Quarter (IFRSs) Comparison (IFRSs)
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32 HNFHC Condensed Balance Sheets Expressed In Millions of New Taiwan Dollars, unless otherwise indicated IFRS 4 IFRS 4 IFRS 17 IFRS 17 IFRS 17 IFRS 17 2024 2025 Change 2026Q1 2026Q2 Change 6M2025 6M2026 Change Balance Sheets (%) (%) (%) Investments accounted for using equity method 266,127 281,529 5.79% 289,288 284,214 -1.75% 260,247 284,214 9.21% Total assets 269,997 286,660 6.17% 294,766 309,655 5.05% 282,928 309,655 9.45% Total liabilities 49,646 50,302 1.32% 51,261 67,926 32.51% 66,857 67,926 1.60% Total Stockholders' equity 220,351 236,358 7.26% 243,505 241,729 -0.73% 216,071 241,729 11.87% Consolidated Balance Sheets Total assets 4,246,262 4,324,086 1.83% 4,445,991 4,546,730 2.27% 4,184,398 4,546,730 8.66% Total liabilities 4,025,909 4,087,726 1.54% 4,202,483 4,304,998 2.44% 3,968,325 4,304,998 8.48% Total Stockholders' equity Parent stockholders' equity 220,351 236,358 7.26% 243,505 241,729 -0.73% 216,071 241,729 11.87% Minority Interest 2 2 - 3 3 - 2 3 50.00% Capital Stock 137,792 139,170 1.00% 139,170 139,170 - 139,170 139,170 - (Audited) (Audited) (Reviewed) (Preliminary) (Preliminary) (Preliminary) Note：Implemented IFRS 17 since year 2026, 6M25 figures for HNFHC and SCIC have been adjusted retrospectively Comparison (IFRSs)Year(IFRSs) Quarter (IFRSs)
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33 HNFHC Condensed Income Statements Expressed In Millions of New Taiwan Dollars, unless otherwise indicated IFRS 4 IFRS 4 IFRS 17 IFRS 17 IFRS 17 IFRS 17 2024 2025 Change 2026Q1 2026Q2 Change 6M2025 6M2026 Change Operating Income (%) (%) (%) Income from investments accounted for using equity method 24,898 27,810 11.70% 8,024 10,084 25.67% 11,878 18,108 52.45% Other revenue 80 139 73.75% 1 21 2000.00% 11 22 100.00% Operating Expenses (665) (702) 5.56% (170) (200) 17.65% (308) (370) 20.13% Interest and Other Expenses And Losses (757) (787) 3.96% (192) (202) 5.21% (404) (394) -2.48% Income before income tax 23,556 26,460 12.33% 7,663 9,703 26.62% 11,177 17,366 55.37% Income after income tax 23,133 26,424 14.23% 7,663 9,701 26.60% 10,988 17,364 58.03% Basic earnings per share (before tax) 1.69 1.90 12.43% 0.55 0.70 27.27% 0.80 1.25 56.25% Basic earnings per share (after tax) 1.66 1.90 14.46% 0.55 0.70 27.27% 0.79 1.25 58.23% (Audited) (Audited) (Reviewed) (Preliminary) (Preliminary) (Preliminary) Note 1：The effect of issuance of bonus shares has been considered. Note 2：Implemented IFRS 17 since year 2026, 6M25 figures for HNFHC and SCIC have been adjusted retrospectively Year(IFRSs) Quarter (IFRSs) Comparison (IFRSs)
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34 HNFHC Key Financial Ratios(Standalone) UNIT：% IFRS 4 IFRS 4 IFRS 17 IFRS 17 IFRS 17 IFRS 17 2024 2025 Change 3M2026 6M2026 Change 6M2025 6M2026 Change Annualised ROA(after tax) 8.78 9.49 0.71 10.52 11.65 1.13 7.95 11.65 3.70 Annualised ROE(after tax) 10.81 11.57 0.76 12.76 14.53 1.77 10.07 14.53 4.46 122.43 129.16 6.73 129.16 124.48 -4.68 127.12 124.48 -2.64 120.77 119.11 -1.66 118.80 116.33 -2.47 120.45 116.33 -4.12 (Audited) (Audited) (Reviewed) (Preliminary) (Preliminary) (Preliminary) Note 1：Revise semiannually. Note 2：Double Leverage Ratio=Long-term Investment For Using Equity Method/Stockholders' Equity Note 3：Implemented IFRS 17 since year 2026, 6M25 figures for HNFHC and SCIC have been adjusted retrospectively Capital Adequacy Ratio (Consolidated basis) (Note 1) Double Leverage Ratio (Note 2) Year(IFRSs) Quarter (IFRSs) Comparison (IFRSs)
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女 35 HNCB Condensed Income Statements Expressed In Millions of New Taiwan Dollars, Except Earnings Per Share 2024 2025 Change 2026Q1 2026Q2 Change 6M2025 6M2026 Change (%) (%) (%) Interest Income 99,107 94,061 -5.09% 23,516 30,248 28.63% 46,991 53,764 14.41% Interest Expense (72,763) (64,774) -10.98% (15,721) (22,169) 41.02% (32,607) (37,890) 16.20% Interest Income, Net 26,344 29,287 11.17% 7,795 8,079 3.64% 14,384 15,874 10.36% Service fee and commission income, net 11,863 14,199 19.69% 4,557 4,511 -1.01% 7,197 9,068 26.00% Gains(losses) on financial assets and liabilities at fair value through profit or loss 36,016 570 -98.42% 7,909 (5,519) - (27,867) 2,390 - Realized gains(losses) from sale of fair value through other comprehensive income financial assets 1,942 2,266 16.68% 185 641 246.49% 499 826 65.53% Gains(losses) on derecognition of financial assets at amortized cost (10) (92) -820.00% - 39 - (93) 39 - Foreign exchange gains, net (20,432) 12,075 - (5,156) 9,025 - 33,004 3,869 88.28% Impairment reversal gain (losses) on assets (17) 2 - (3) 13 - 6 10 66.67% Share of the profit or loss of associates and joint ventures 60 (14) - 11 (11) - (21) - - Other non-interest income, net 1,216 456 -62.50% 201 216 7.46% 293 417 42.32% Net revenues other than interest 30,638 29,462 -3.84% 7,704 8,915 15.72% 13,018 16,619 27.66% Net Revenues 56,982 58,749 3.10% 15,499 16,994 9.65% 27,402 32,493 18.58% Bad-debt expenses (3,420) (944) -72.40% (554) (939) 69.49% 607 (1,493) - Operating Expenses (26,990) (28,511) 5.64% (7,455) (7,591) 1.82% (14,163) (15,046) 6.23% Employee Benefits (16,575) (17,831) 7.58% (4,713) (4,774) 1.29% (8,984) (9,487) 5.60% Depreciation and amortization (1,685) (1,694) 0.53% (421) (420) -0.24% (841) (841) - Other general and administrative expenses (8,730) (8,986) 2.93% (2,321) (2,397) 3.27% (4,338) (4,718) 8.76% Income before income tax from continuing operations 26,572 29,294 10.24% 7,490 8,464 13.00% 13,846 15,954 15.22% Income Tax Expense (4,968) (5,142) 3.50% (1,346) (1,349) 0.22% (2,592) (2,695) 3.97% Net income 21,604 24,152 11.79% 6,144 7,115 15.80% 11,254 13,259 17.82% Basic earnings per share 2.03 2.27 11.82% 0.58 0.67 15.52% 1.06 1.25 17.92% Other comprehensive income 4,870 6,387 31.15% (312) 5,704 - 680 5,392 692.94% Total comprehensive income for the period 26,474 30,539 15.35% 5,832 12,819 119.80% 11,934 18,651 56.28% (Audited) (Audited) (Reviewed) (Preliminary) (Audited) (Preliminary) Note：The effect of issuance of bonus shares has been considered. Comparison (IFRSs)Year(IFRSs) Quarter (IFRSs)
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36 HNCB Condensed Balance Sheets Expressed In Millions of New Taiwan Dollars, unless otherwise indicated 2024 2025 Change 2026Q1 2026Q2 Change 6M2025 6M2026 Change (%) (%) (%) Assets Cash and cash equivalents, due from the Central Bank and other banks 316,120 302,701 -4.24% 343,033 302,078 -11.94% 262,691 302,078 14.99% Financial assets at fair value through profit or loss, net 146,631 190,163 29.69% 215,043 215,997 0.44% 152,155 215,997 41.96% Financial assets from sale of fair value through other comprehensive income 343,027 373,868 8.99% 380,730 389,356 2.27% 353,644 389,356 10.10% Debt instrument investment measured by amortized cost 834,333 817,663 -2.00% 803,911 826,835 2.85% 843,568 826,835 -1.98% Investments accounted for using equity method 1,595 1,538 -3.57% 1,576 1,563 -0.82% 1,444 1,563 8.24% Receivables, net 35,820 37,920 5.86% 39,312 43,897 11.66% 35,526 43,897 23.56% Loans, net 2,391,791 2,405,570 0.58% 2,458,605 2,542,411 3.41% 2,348,307 2,542,411 8.27% Plant, property, and equipment 30,329 30,332 0.01% 30,476 32,336 6.10% 30,179 32,336 7.15% Other assets 22,656 23,070 1.83% 23,433 24,624 5.08% 34,081 24,624 -27.75% Total Assets 4,122,302 4,182,825 1.47% 4,296,119 4,379,097 1.93% 4,061,595 4,379,097 7.82% Liabilities Deposits and remittances 3,402,310 3,419,044 0.49% 3,438,307 3,568,628 3.79% 3,263,320 3,568,628 9.36% Other liabilities 479,526 509,930 6.34% 598,130 558,022 -6.71% 563,029 558,022 -0.89% Total Liabilities 3,881,836 3,928,974 1.21% 4,036,437 4,126,650 2.23% 3,826,349 4,126,650 7.85% Stockholders' Equity 240,466 253,851 5.57% 259,682 252,447 -2.79% 235,246 252,447 7.31% Total Liabilities and Stockholders' Equity 4,122,302 4,182,825 1.47% 4,296,119 4,379,097 1.93% 4,061,595 4,379,097 7.82% (Audited) (Audited) (Reviewed) (Preliminary) (Audited) (Preliminary) Year(IFRSs) Quarter (IFRSs) Comparison (IFRSs)
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37 HNSC Consolidated Income Statements Expressed In Millions of New Taiwan Dollars, unless otherwise indicated 2024 2025 Change 2026Q1 2026Q2 Change 6M2025 6M2026 Change (%) (%) (%) Operating Revenue Commissions and Fees - Brokerage 4,707 4,584 -2.61% 1,845 2,920 58.27% 1,861 4,765 156.05% Security lendinig income 171 179 4.68% 47 58 23.40% 82 105 28.05% Commissions and Fees - Underwriting 124 117 -5.65% 24 38 58.33% 42 62 47.62% Commissions and Fees - WM business 4 5 25.00% 2 2 0.00% 3 4 33.33% Gains (Losses) on sales of securities 284 275 -3.17% 572 1,071 87.24% (67) 1,643 - Stock affairs agent fees 39 40 2.56% 9 12 33.33% 20 21 5.00% Interest Income (Net) 1,754 1,837 4.73% 546 637 16.67% 899 1,183 31.59% Dividend Income 216 316 46.30% 47 56 19.15% 161 103 -36.02% Gains (Loss) on valuation of securities 23 61 165.22% (84) 160 - (17) 76 - Gains (Loss) on Derivative Instruments (43) (81) 88.37% (119) (335) -181.51% (16) (454) -2737.50% Others (96) 33 -134.38% 40 (73) - 83 (33) - Operating Revenue 7,183 7,366 2.55% 2,929 4,546 55.21% 3,051 7,475 145.00% Operating Expenses (5,241) (5,271) 0.57% (1,704) (2,308) 35.45% (2,412) (4,012) 66.33% Others Non-operating Gains or Loss 396 358 -9.60% 107 155 44.86% 140 262 87.14% Profit Before Tax 2,338 2,453 4.92% 1,332 2,393 79.65% 779 3,725 378.18% Tax Expense (431) (389) -9.74% (202) (289) 43.07% (148) (491) 231.76% Net Income (Loss) 1,907 2,064 8.23% 1,130 2,104 86.19% 631 3,234 412.52% Other Comprehensive Income 636 155 -75.63% 166 960 478.31% (265) 1,126 - Total Comprehensive Income for the year 2,543 2,219 -12.74% 1,296 3,064 136.42% 366 4,360 1091.26% EPS 2.91 3.15 8.25% 1.73 3.21 85.55% 0.96 4.94 414.58% Total Assets 88,054 101,507 15.28% 113,171 120,255 6.26% 84,637 132,124 56.11% Total Liabilities 73,405 85,989 17.14% 96,357 101,819 5.67% 70,972 113,686 60.18% Total Stockholder's Equity 14,649 15,518 5.93% 16,814 18,436 9.65% 13,665 18,438 34.93% (Audited) (Audited) (Reviewed) (Preliminary) (Audited) (Preliminary) Year (IFRSs) Quarter (IFRSs) Comparison (IFRSs)
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38 SCIC Condensed Income Statements Expressed In Millions of New Taiwan Dollars, unless otherwise indicated IFRS 4 IFRS 4 IFRS 17 IFRS 17 IFRS 17 IFRS 17 2024 2025 Change 2026Q1 2026Q2 Change 6M2025 6M2026 Change (%) (%) (%) Insurance Service Result - - - 513 439 -14.42% 729 952 30.59% Insurance Finance Result - - - 132 348 163.64% (316) 480 - Other Operating Result - - - (46) (106) -130.43% (247) (152) -38.46% Operating Revenue 11,197 11,789 5.29% - - - - - Operating Cost (7,391) (7,386) -0.07% - - - - - Gross Profit Margin 3,806 4,403 15.69% - - - - - Operating Expense (2,392) (2,312) -3.34% - - - - - Operating Net Income (Loss) 1,414 2,091 47.88% 599 681 13.69% 166 1,280 671.08% Nonoperating Gains (Loss) 2 49 2350.00% 1 - - 1 1 - 1,416 2,140 51.13% 600 681 13.50% 167 1,281 667.07% Income Tax Benefit (Expense) (123) (338) 174.80% (94) (88) -6.38% (84) (182) 116.67% Net Income (Loss) 1,293 1,802 39.37% 506 593 17.19% 83 1,099 1224.10% Other Comprehensive Income 225 (100) - (176) 758 - 126 582 361.90% Total Comprehensive Income For The Year 1,518 1,702 12.12% 330 1,351 309.39% 209 1,681 704.31% EPS 6.46 9.00 39.32% 2.53 2.96 17.00% 0.41 5.49 1239.02% Total Assets 28,615 30,644 7.09% 29,193 28,876 -1.09% 26,553 28,876 8.75% Total Liabilities 20,110 21,273 5.78% 19,438 18,860 -2.97% 18,023 18,860 4.64% Total Stockholder's Equity 8,505 9,371 10.18% 9,755 10,016 2.68% 8,530 10,016 17.42% (Audited) (Audited) (Reviewed) (Preliminary) (Preliminary) (Preliminary) Note：Implemented IFRS 17 since year 2026, figures for 6M25 have been adjusted retrospectively Income (Loss) Before Income Tax from continuing operations Year (IFRSs) Quarter (IFRSs) Comparison (IFRSs)